Procedure Standard
- Money for prisoners is received, banked and credited to individual accounts that are reconciled regularly
Necessary Forms and Requirements
Forms:
- F1 Statement of Trust Accounts (required quarterly)
- F2 Trust Account Inputs and Reconciliations form (P331)
Requirements:
- R1 Administration of Prisoner Finances
- R2 Crediting Prison Earnings to Trust
- R3 Trust Account Processing
Procedure
- Cheques, money or earnings received for prisoners are handed to and immediately receipted by the Trust clerk on Trust Account Deposit Receipt (J535).
- Details to be recorded in the inwards remittance book for monies received in the mail including Trust Account Deposit Receipt (J535) number.
- If the Trust clerk is unavailable, a Trust Account Interim Receipt (J535a) is completed and safe storage for money and receipts arranged according to periodical processing for the Trust Account.
- If stored in a night safe or other secure location, each duplicate receipt and remittance is placed in a sealed envelope in the presence of the payer, deposited, and checked the next working day by the Trust clerk in another's presence.
- A check is undertaken to ensure that all interim receipts are accounted for.
- A J535 receipt is written and affixed to the interim receipt book to cover all interim receipts.
- J535 receipts are entered into the IOMS Trust Accounting System.
- The bank lodgement book/form is independently checked before and after banking and evidenced in the bank lodgement book/on the form.
- Prison earnings are checked and payment credited to the Trust Account according to requirement.
- Periodic processing of information is summarised on the Statement of Trust Accounts Form (required quarterly) and the Trust Account Inputs and Reconciliations form (P331) according to requirement.
- When a prisoner is released, or dies in custody while serving a term of imprisonment, his/her account is closed according to requirement.
- Prisoners are able to send funds from their trust accounts at any time and are not to be prevented from doing so prior to release.
Key Roles and Responsibilities
Regional Finance Manager
- Authorise access to Trust Account system in IOMS.
- Access Trust Account at the appropriate level.
Trust Account Clerk
- Access IOMS Trust Account system
- Provide balances of prisoner Trust funds to custodial staff (if requested).
- Provide state of account details to a prisoner at his/her request and within one week of his/her request.
- Action debits and credits for Trust.
- Balance Trust Account daily/weekly/monthly according to requirement.
- Carry out processes as required/specified in this document.
Custodial Staff
- Access Trust information though IOMS
- Provide information about their account to prisoners.
Prison Manager
- Approves trust balances that exceed $200 per prisoner at any one time
Unit Manager
- Approves trust expenditure requests that exceed $60 per week and/or exceptional one off purchases, for example prescription glasses
Sources of Further Information
- Department of Corrections Finance Manual
